Section CW 19 — Income Tax Act 2007: Amounts derived during short-term visits

CW 19 Amounts derived during short-term visits Exempt income (1) Income that a non-resident person derives in a tax year from performing personal or professional services in New Zealand during a visit is exempt income if— (a) the visit is for 92 or fewer days, counting the days of arrival and departure as a whole day each; and (b) the total number of days on which the person is present in New Zealand in the tax year is 92 or fewer; and (c) the services are performed for or on behalf of a person who is not resident in New Zealand; and (d) the amount derived from the personal or professional services is chargeable in the country or territory in which the person is resident with a tax that is substantially the same as income tax imposed under this Act. Exclusion (2) This section does not apply to the income of a public entertainer. Meaning of public entertainer (3) In this section, public entertainer includes— (a) circus performers, dancers, lecturers, motion picture artists, musicians, radio artists, singers, television artists, and theatre artists; and (b) athletes, boxers, wrestlers, and other professional sportspersons. Defined in this Act: amount , exempt income , income , income tax , New Zealand , non-resident , public entertainer , resident in New Zealand , tax year , Compare: 2004 No 35 s CW 15